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    <title>2022 (2) TMI 1216 - ITAT BANGALORE</title>
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    <description>The Appellate Tribunal ITAT Bangalore dismissed the appeal due to a 310-day delay in filing. The Tribunal found the assessee negligent in prosecuting the appeal, emphasizing the importance of diligence in legal matters. Despite the claim of wrong advice by the earlier counsel, the Tribunal held that ignorance of the law is not an excuse. The delay was not condoned as the assessee failed to establish a sufficient and reasonable cause, leading to the dismissal of the appeal without addressing other grounds on merits.</description>
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      <description>The Appellate Tribunal ITAT Bangalore dismissed the appeal due to a 310-day delay in filing. The Tribunal found the assessee negligent in prosecuting the appeal, emphasizing the importance of diligence in legal matters. Despite the claim of wrong advice by the earlier counsel, the Tribunal held that ignorance of the law is not an excuse. The delay was not condoned as the assessee failed to establish a sufficient and reasonable cause, leading to the dismissal of the appeal without addressing other grounds on merits.</description>
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